https://www.taxtmi.com/caselaws?id=351313 The Tribunal set aside the impugned order, allowing the appeal due to lack of legal sustainability. It found the central excise officer's demand for customs duty beyond their competence, highlighting jurisdictional inconsistencies and procedural irregularities. The Tribunal emphasized the importance of coherence in jurisdictional actions, compliance with exemption rules, and adherence to statutory time limits. It ruled against the dual jurisdiction of central excise and customs officers in demanding customs duty, emphasizing the need for clarity and reasonableness in issuing demands beyond prescribed periods. en-us Wed, 22 Nov 2017 00:00:00 +0530 Fri, 08 Mar 2019 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351313 The Tribunal set aside the impugned order, allowing the appeal due to lack of legal sustainability. It found the central excise officer's demand for customs duty beyond their competence, highlighting jurisdictional inconsistencies and procedural irregularities. The Tribunal emphasized the importance of coherence in jurisdictional actions, compliance with exemption rules, and adherence to statutory time limits. It ruled against the dual jurisdiction of central excise and customs officers in demanding customs duty, emphasizing the need for clarity and reasonableness in issuing demands beyond prescribed periods. Case-Laws Customs Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351313